Search results for "corporate report"

The use of the internet for corporate reporting by Spanish companies

2002

During the last decade there has been a profound revolution in the information technology by means of the Internet, and obviously accounting has been directly affected by this change. Although the main objective of this paper is to study the use of the Internet by Spanish companies to disclose financial information, we also discuss about the reasons of companies to use the new technologies to communicate with interested parties and its consequences. The empirical research is based on companies listed on the Madrid stock exchange , we analyse not only the information provided, but also the factors that explain the different attitudes of companies towards this vehicle for investors relationsh…

Intangibles Disclosure Information on Internet by Multinational Corporations

2003

Rapid developments in information and communications technology, especially with regard to Internet, have caused a substantial impact on the delivery and dissemination of business information. Internet reporting is expected to bring significant benefits to reporting companies, including facilitating access to potential investors an other stakeholders, disseminating information more quickly, more widely and at less cost, providing a platform to integrate different technologies and reducing the cost of providing hard copy annual reports. In this paper, we have examined the extent and the way companies use Internet to provide information about their intangibles. We have established for the Sta…

WRITTEN ACCOUNTING NARRATIVES IN CORPORATE REPORTING: THEORETICAL AND EMPIRICAL FOUNDATIONS FOR INVESTIGATING THEIR MEANINGS, DYNAMICS AND CONTEXTS

2022

Csr communication strategies of Colombian business groups: an analysis of corporate reports

2018

ABSTRACT: The aim of this paper is to assess stakeholder orientation and corporate social responsibility (CSR) communication strategies in the business groups (BGs) of an emerging economy by means of content analysis. We worked with 30 non-financial BGs taken from the Colombian Stock Exchange. The study uses as its unit of analysis corporate reports that have been classified into four categories: annual reports (ARs), sustainability reports (SRs), combined reports (CRs), and integrated reports (IRs). The results show that IRs are the most similar reports, that Colombian BGs are mainly employee-oriented (ARs, SRs, CRs) and shareholder-oriented (IRs), and that response and involvement communi…